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Cost Accounting in Tourism

Module name (EN):
Name of module in study programme. It should be precise and clear.
Cost Accounting in Tourism
Degree programme:
Study Programme with validity of corresponding study regulations containing this module.
International Tourism-Management, Bachelor, ASPO 01.10.2017
Module code: BITM-115
The exam administration creates a SAP-Submodule-No for every exam type in every module. The SAP-Submodule-No is equal for the same module in different study programs.
Hours per semester week / Teaching method:
The count of hours per week is a combination of lecture (V for German Vorlesung), exercise (U for Übung), practice (P) oder project (PA). For example a course of the form 2V+2U has 2 hours of lecture and 2 hours of exercise per week.
4V (4 hours per week)
ECTS credits:
European Credit Transfer System. Points for successful completion of a course. Each ECTS point represents a workload of 30 hours.
Semester: 1
Mandatory course: yes
Language of instruction:
Written exam (90 minutes / can be repeated semesterly)

[updated 17.09.2018]
Applicability / Curricular relevance:
All study programs (with year of the version of study regulations) containing the course.

DFBTO305 (P620-0519) International Tourism Management, Bachelor, ASPO 01.10.2018 , semester 3, mandatory course
DFITM-307 (P620-0464) International Tourism Management, Bachelor, ASPO 01.10.2020 , semester 3, mandatory course
BITM-310 (P440-0076) International Tourism-Management, Bachelor, ASPO 01.10.2013 , semester 3, mandatory course
BITM-310 (P440-0076) International Tourism-Management, Bachelor, ASPO 01.10.2015 , semester 3, mandatory course
BITM-115 (P440-0076) International Tourism-Management, Bachelor, ASPO 01.10.2017 , semester 1, mandatory course
BITM-115 (P440-0076) International Tourism-Management, Bachelor, ASPO 01.10.2020 , semester 1, mandatory course
Workload of student for successfully completing the course. Each ECTS credit represents 30 working hours. These are the combined effort of face-to-face time, post-processing the subject of the lecture, exercises and preparation for the exam.

The total workload is distributed on the semester (01.04.-30.09. during the summer term, 01.10.-31.03. during the winter term).
60 class hours (= 45 clock hours) over a 15-week period.
The total student study time is 150 hours (equivalent to 5 ECTS credits).
There are therefore 105 hours available for class preparation and follow-up work and exam preparation.
Recommended prerequisites (modules):
Recommended as prerequisite for:
Module coordinator:
Prof. Dr. Michael Zell
Dozierende des Studiengangs

[updated 10.10.2017]
Learning outcomes:
After successfully completing this module, students will:
- be able to name the basic terms of cost accounting and be familair with the work involved in internal accounting.
- have a basic understanding of the structure of and tasks associated with cost elements, cost centers and cost object accounting.
- be familiar with the basic concepts and instruments of the above mentioned subareas.
- be able to apply the concepts and instruments learned in the various sub-areas to simple company examples from the tourism sector.
- be able to solve internal accounting issues in tourism companies using the concepts and instruments learned.

[updated 17.09.2018]
Module content:
Cost accounting
- Basic terms and principles of cost accounting
- Cost element accounting (systematization and description of cost elements)
- Cost center accounting (cost allocation sheets and internal activity allocation)
- Cost object accounting (calculation and profit and loss accounting)
- Special features of cost accounting in tourism businesses.

[updated 17.09.2018]
Teaching methods/Media:
Lecture, exercises and case studies

[updated 17.09.2018]
Recommended or required reading:
Benz, C.: Touristikkostenrechnung, Gabler Verlag, latest edition.
Däumler, K.-D., Grabe, J.: Kostenrechnung 1, 8. Aufl., nbw Verlag, Herne/Berlin, latest edition.
Eisele, W.: Technik des betrieblichen Rechnungswesens, Wiesbaden, latest edition.
Posluschny, P., Kostenrechnung für die Gastronomie, 3. Aufl., München, 2010.
Zell, M., Kosten- Performancemanagement: Grundlagen _ Instrumente _ Fallstudie, Gabler-Verlag, 2008.

[updated 17.09.2018]
[Wed Jul 24 09:14:08 CEST 2024, CKEY=ikit, BKEY=itm4, CID=BITM-115, LANGUAGE=en, DATE=24.07.2024]